Effective January 1, 2001, safe deposit boxes will no longer be required to be inventoried by our office regardless of the date of death. Safe Deposit Box inventories are required for Guardianship Boxes Only.

Checks should be made payable to the Cuyahoga County Treasurer and are paid at the Cuyahoga County Fiscal Office, Cuyahoga County Administrative Headquarters, 2079 East Ninth Street - 3rd Floor, Cleveland, Ohio 44115.

The estate tax return must be filed in duplicate at the probate court in the county where the decedent was domiciled at date of death.